South Hadley Jany. 8th 1840
Mr. E. D. Morgan
[...] annexed I send your North Hampton Bank Check Deliverable Heedress [?] Bank [?] N. York at sight for $112 - also [someone's name] draft at sight on Lee, Dayton & Miller N.Y. for $13.73 being $124.73 which please credit to the [acct?] of E. F. Smith [Jr.?] of [Rochester?] as rec'd of me.
I also enclose your a check from Worcester Bank in [...] Bank for $52 30/100 dollars being the nett [sic] proceeds of a draft sent me by E. F. Smith [Jr.?] from $53 payable at Worcester Bank after deducting E. Washburn Esq charges which you will also place to E. F. Smith [Jr.?] credit.
Your letter of [...] to G. A. Smith entering A. Chalmers note is rec'd and contents noticed. I have written him that if he would quite [...] prefer as you would say was good that I would take it for 50 [...] in the dollars half in 4 & the remainder in 6 months as I have paid several postages on the Worcester Draft. I will let you pay on this and charge them.
Yours respectfully
E. F. Smith